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Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2LinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues … and Telecommunications (DoITT) monitored the contract to ensure that Links (technologically advanced …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up) (2023-F-15)
To determine the extent of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f15.pdfNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
New York State Comptroller Thomas P DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one US pension fund and the third globally for its work to address climate risk
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskSolvay Union Free School District – Payroll (2017M-257)
… of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… process within the Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65.1 … Key Finding The Board developed an adequate process for processing special education claims but have not formally …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsUniondale Union Free School District – Procurement (2016M-195)
… audit was to assess the District’s procurement procedures for the period July 1, 2014 through December 31, 2015. Background The Uniondale Union Free School District is located in the Town Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… (District) officials established adequate controls for managing business office network user accounts to help … loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … officials. Key Recommendation Establish written procedures for granting, verifying, changing and disabling business …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsState Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… 6. The attack on our Capitol was a fanatical attempt to prevent the orderly transition of power. It threatened the … lives on the line that day defending our Capitol and work to ensure our democracy is protected against threats in the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackArea #2 – IT Security Training and Awareness – Information Technology Governance
… protect the confidentiality, integrity and availability of their data and systems without ensuring that the people … threats, underscores the importance of including all users in IT security training. It is also important to update the … policies and training and can focus attention on security in general or some narrow aspect of security (e.g., the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessMiller Place Union Free School District – Check Signing (2017M-76)
… was to examine the District’s check signing procedures for the period July 1, 2015 through November 30, 2016. … schools with approximately 3,200 students. Expenditures for the 2015-16 fiscal year were approximately $66 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76XIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… populated in the expense report, and the required format for the fields. Please note that SFS will not allow an … Select the business purpose from the drop down menu that best pertains to the travel event. Destination Location Enter … be identified quickly by the employee and supervisor. As a best practice and to facilitate the search and identification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsJoin Our Team as a Local Government Auditor
… various locations within or bordering New York State. Our team takes great pride in serving communities across the … Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire districts to …
https://www.osc.ny.gov/jobs/lgsaComptroller DiNapoli Releases School Audits
… (Washington County) Although the board adopted reasonable budgets that included realistic estimates based on historical … to finance recurring expenditures and, as a result, the budgets were not structurally balanced. As of June 30, 2014, … – Financial Condition (Erie County) The district had no operating cash on hand and very little fund balance at the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Newark Valley Central School District – Procurement (2022M-60)
… officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As … and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60DiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… Peace, United States Attorney for the Eastern District of New York; Michael J. Driscoll, Assistant … District Attorney announced today the arrest and federal indictment of Sharon Gardner, the former Director of Food …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeOpinion 88-4
… of foster parents and make reasonable expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in a county foster parent training … rules and regulations prescribing certain requirements for authorized agencies operating foster home programs, …
https://www.osc.ny.gov/legal-opinions/opinion-88-4VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers may be done within the same fund or between funds. Revenue Transfers include, but are not limited to, the … types of transactions: Transfer of receipts between funds and account codes as authorized in legislation … receipt posting errors For transactions involving federal funds, the following additional chartfields are required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Preparing and Applying for Retirement
A timeline guiding NYSLRS members through the retirement process and highlighting important topics and information to consider
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirement